e-CP39 is the current method for employers to submit employees’ Monthly Tax Deduction (MTD) data and make payment online.

e-CP39 is specifically for employers with no computerized payroll system and have submitted CP39 manually and made MTD payments at IRBM payment counters via mail or courier.

Below are the differences between the three (3) systems:

1. e-PCB e-PCB is applicable for employees with no computerized payroll system. One must register as a user in order to store employees’ information, MTD calculations, submission of employees’ MTD data and payment via online transactions or over the bank counters .
2. e-Data PCB e-Data PCB is for employees with computerized payroll system. One must register as a user in order to revise format and upload CP39 online. This system allows employees to submit employees’ MTD data as per specific requirements and make payment via online transactions or over the bank counters.
3. e-CP39 e-CP39 is applicable for employers no computerized payroll system, with an option of logging in as a registered or unregistered user. The calculations of MTD may be done using MTD schedular, e-Jadual or MTD Calculator. Payments can be done via online transactions or over the bank counters.

Commencing from March 1st 2019, payment can be made over the bank counters using auto generated CP39/ MTD Account Number while online payment are made available from June 1st, 2019.

1. FPX on IRBM official portal via e-CP39.
2. Internet banking
   • CIMB Bank Berhad
   • Others (IBG/RENTAS/Telegraphic Transfer(TT)/Cash)
3. Bank Counters or Automated Teller Machine (ATM)
   • CIMB Bank Berhad - Cash only
   • Others (IBG/RENTAS/Telegraphic Transfer(TT)/Cash)

Kindly use the payment code below for IBG/ RENTAS/TT

Employers may access e-CP39 regardless registered atau unregisteredusers. Registered users must key in their Login ID and password before login in.

Yes, employers may use e-Jadual to determine the MTD amount to be remitted or using MTD calculator or MTD Schedular.

No. However, employers must separate the MTD and CP38 payment amounts accordingly.

IRBM will no longer produce official payment receipts. Employers may use the payment slip as the proof of payment.

Yes, only if employers are computing using MTD Calculator.

Yes. Employers may submit employees’ data and make multiple transactions, However, kindly be reminded that only one mode of payment instrument is permitted for every online submission of data.

Yes. Employees are allowed to register multiple login IDs in e-CP39. However, previous keyed- in data may not be viewed with different login ID.

Payments are made available using methods below:

• CIMB Bank Berhad Counters – Cash Only
• Automated Teller Machine (ATM) CIMB only
• Others (IBG/RENTAS/Telegraphic Transfer(TT)/Cash)

Yes. However, previous records and payments’ transactions history will not appear in e-CP39.

Yes as long as employers are of registered e-CP39 users.

Yes. However, employers are advised to register employees via e-Daftar.

No. Employers must ensure the filling of CP39 data and payment is made within the limits of approval of each director.

Employers with registered e-CP39 IDs are allowed to store list of employees’ data including previous payment history.

There is no limit, however employers with high number of employees are advised to access e-MTD.

The required account number is referred to CP39/MTD account number stated at e-CP39 Acknowledgement Slip. Employers are required / it is mandatory for employers to jot down the account number at the back of the cheque.

Data submission and MTD payments via e-CP39 doesn’t have to be on the same day but must be made on or before the 15th day of each month.

Kindly contact our Hasil Care Line (HCL) at 03-89111000 or Employers Unit in all HASiL Office nearby. Manual Procedures can also be accessed at https://ecp39.hasil.gov.my/.